CLA-2-92:OT:RR:NC:N4:424
Ms. Catherine Jones
Taylor – Listug, Inc. DBA Taylor
1980 Gillespei Way
El Cajon, CA 92020
RE: The tariff classification of an acoustic electric guitar from Mexico
Dear Ms. Jones:
In your letter submitted January 10, 2023, you requested a tariff classification ruling.
Photographs and a description of an acoustic electric guitar, model GS Mini-e Koa, item number, FG01016017001751000, was submitted with your inquiry. The dimensions of this item are as follows: body width 14 3/8”, body depth 4 7/16” and body length 17 5/8”. The GS Mini's compact proportions make it a preferred option for players who take their music on the road and want a model that delivers a full sound that powers above its weight, for a smaller guitar. The acoustic guitar is fitted with electronics (pickup and preamp) which are mounted in the guitar’s body into specific holes which accommodate the electronics. The guitar is also equipped with various knobs which can be plugged into an amplifier or a PA system. The built-in ES-B pickup is intended to project a clear amplified tone and includes a digital tuner with an LED display.
The applicable subheading for the acoustic electric guitar, model GS Mini-e Koa, item number, FG01016017001751000, will be 9207.90.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Other, Fretted stringed instruments.” The rate of duty will be 5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division